Bill > HB2360

This bill authorizes charter counties and counties with an alternative form of government in Missouri to establish unique methods for property assessment and taxation. Specifically, these counties can modify how they assess real and personal property, including adjusting assessment cycles, creating valuation caps based on factors like inflation or population growth, and determining how tax levy ceilings are calculated. The bill allows county governing bodies to adopt alternative methods through an order, ordinance, or resolution, but requires that these methods remain consistent with the Missouri Constitution's uniformity requirements for taxation. Counties utilizing these alternative methods must file an annual report with the state tax commission and state auditor detailing the new assessment approaches and their impacts on taxpayers and local political subdivisions. The goal appears to be providing more local flexibility in property tax administration while maintaining transparency and constitutional compliance. The bill does not apply to all Missouri counties, but only those with charter or alternative forms of government as defined in the state constitution.

https://house.mo.gov/Bill.aspx?bill=HB2360&year=2026&code=R